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A flat file contains records that have no structured interrelationship. A flat file typically consists of a text file, from which all word processing or other structure characters or markup have been removed.
A flat tax (short for flat tax rate) is a tax system with a constant marginal rate, usually applied to individual or corporate income. A true flat tax would be a proportional tax, but implementations are often progressive and sometimes regressive depending on deductions and exemptions in the tax base.